diff --git a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/lazy/AbstractFir2IrLazyFunction.kt b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/lazy/AbstractFir2IrLazyFunction.kt
index b5c37483310..d318faa5ca2 100644
--- a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/lazy/AbstractFir2IrLazyFunction.kt
+++ b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/lazy/AbstractFir2IrLazyFunction.kt
@@ -91,6 +91,7 @@ abstract class AbstractFir2IrLazyFunction<F : FirCallableDeclaration>(
     override var correspondingPropertySymbol: IrPropertySymbol? = null
 
     override var attributeOwnerId: IrAttributeContainer = this
+    override var attributeOwnerIdBeforeInline: IrAttributeContainer? = null
 
     override var metadata: MetadataSource?
         get() = null
diff --git a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/lazy/Fir2IrLazyClass.kt b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/lazy/Fir2IrLazyClass.kt
index 0c88a9113e1..138114e9ad3 100644
--- a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/lazy/Fir2IrLazyClass.kt
+++ b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/lazy/Fir2IrLazyClass.kt
@@ -72,6 +72,12 @@ class Fir2IrLazyClass(
         get() = this
         set(_) = mutationNotSupported()
 
+    override var attributeOwnerIdBeforeInline: IrAttributeContainer?
+        get() = null
+        set(_) {
+            error("Mutating Fir2Ir lazy elements is not possible")
+        }
+
     override var kind: ClassKind
         get() = fir.classKind
         set(_) = mutationNotSupported()
diff --git a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/lazy/Fir2IrLazyProperty.kt b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/lazy/Fir2IrLazyProperty.kt
index 290aca5c2c4..a18dc431b40 100644
--- a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/lazy/Fir2IrLazyProperty.kt
+++ b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/lazy/Fir2IrLazyProperty.kt
@@ -235,4 +235,5 @@ class Fir2IrLazyProperty(
         get() = fir.containerSource
 
     override var attributeOwnerId: IrAttributeContainer = this
+    override var attributeOwnerIdBeforeInline: IrAttributeContainer? = null
 }
diff --git a/compiler/ir/ir.tree/gen/org/jetbrains/kotlin/ir/declarations/IrAttributeContainer.kt b/compiler/ir/ir.tree/gen/org/jetbrains/kotlin/ir/declarations/IrAttributeContainer.kt
index 23d17615526..b1508c03515 100644
--- a/compiler/ir/ir.tree/gen/org/jetbrains/kotlin/ir/declarations/IrAttributeContainer.kt
+++ b/compiler/ir/ir.tree/gen/org/jetbrains/kotlin/ir/declarations/IrAttributeContainer.kt
@@ -16,4 +16,6 @@ import org.jetbrains.kotlin.ir.IrElement
  */
 interface IrAttributeContainer : IrElement {
     var attributeOwnerId: IrAttributeContainer
+
+    var attributeOwnerIdBeforeInline: IrAttributeContainer?
 }
diff --git a/compiler/ir/ir.tree/gen/org/jetbrains/kotlin/ir/expressions/IrExpression.kt b/compiler/ir/ir.tree/gen/org/jetbrains/kotlin/ir/expressions/IrExpression.kt
index 7697b220c62..e20a08be082 100644
--- a/compiler/ir/ir.tree/gen/org/jetbrains/kotlin/ir/expressions/IrExpression.kt
+++ b/compiler/ir/ir.tree/gen/org/jetbrains/kotlin/ir/expressions/IrExpression.kt
@@ -22,6 +22,8 @@ abstract class IrExpression : IrElementBase(), IrStatement, IrVarargElement,
         IrAttributeContainer {
     override var attributeOwnerId: IrAttributeContainer = this
 
+    override var attributeOwnerIdBeforeInline: IrAttributeContainer? = null
+
     abstract var type: IrType
 
     override fun <D> transform(transformer: IrElementTransformer<D>, data: D): IrExpression
diff --git a/compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/declarations/IrDeclarations.kt b/compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/declarations/IrDeclarations.kt
index d955ed2ae21..4872a81ae6d 100644
--- a/compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/declarations/IrDeclarations.kt
+++ b/compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/declarations/IrDeclarations.kt
@@ -17,6 +17,7 @@ import java.io.File
 fun <D : IrAttributeContainer> D.copyAttributes(other: IrAttributeContainer?): D = apply {
     if (other != null) {
         attributeOwnerId = other.attributeOwnerId
+        attributeOwnerIdBeforeInline = other.attributeOwnerIdBeforeInline
     }
 }
 
diff --git a/compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/declarations/impl/IrClassImpl.kt b/compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/declarations/impl/IrClassImpl.kt
index 3cc96dcbbf2..eba8ded51d8 100644
--- a/compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/declarations/impl/IrClassImpl.kt
+++ b/compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/declarations/impl/IrClassImpl.kt
@@ -57,6 +57,7 @@ open class IrClassImpl(
     override var metadata: MetadataSource? = null
 
     override var attributeOwnerId: IrAttributeContainer = this
+    override var attributeOwnerIdBeforeInline: IrAttributeContainer? = null
 
     override var sealedSubclasses: List<IrClassSymbol> = emptyList()
 }
diff --git a/compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/declarations/impl/IrFunctionImpl.kt b/compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/declarations/impl/IrFunctionImpl.kt
index 100d1a1b778..26b5ec41405 100644
--- a/compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/declarations/impl/IrFunctionImpl.kt
+++ b/compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/declarations/impl/IrFunctionImpl.kt
@@ -64,6 +64,7 @@ abstract class IrFunctionCommonImpl(
 
     @Suppress("LeakingThis")
     override var attributeOwnerId: IrAttributeContainer = this
+    override var attributeOwnerIdBeforeInline: IrAttributeContainer? = null
 
     override var correspondingPropertySymbol: IrPropertySymbol? = null
 }
diff --git a/compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/declarations/impl/IrPropertyImpl.kt b/compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/declarations/impl/IrPropertyImpl.kt
index c1077660325..33958bd5aaf 100644
--- a/compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/declarations/impl/IrPropertyImpl.kt
+++ b/compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/declarations/impl/IrPropertyImpl.kt
@@ -45,6 +45,7 @@ abstract class IrPropertyCommonImpl(
     override var metadata: MetadataSource? = null
 
     override var attributeOwnerId: IrAttributeContainer = this
+    override var attributeOwnerIdBeforeInline: IrAttributeContainer? = null
 }
 
 class IrPropertyImpl(
diff --git a/compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/declarations/lazy/IrLazyClass.kt b/compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/declarations/lazy/IrLazyClass.kt
index e4b6eca08cb..5ece1a317e3 100644
--- a/compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/declarations/lazy/IrLazyClass.kt
+++ b/compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/declarations/lazy/IrLazyClass.kt
@@ -108,6 +108,7 @@ class IrLazyClass(
     }
 
     override var attributeOwnerId: IrAttributeContainer = this
+    override var attributeOwnerIdBeforeInline: IrAttributeContainer? = null
 
     val classProto: ProtoBuf.Class? get() = (descriptor as? DeserializedClassDescriptor)?.classProto
     val nameResolver: NameResolver? get() = (descriptor as? DeserializedClassDescriptor)?.c?.nameResolver
diff --git a/compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/declarations/lazy/IrLazyFunction.kt b/compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/declarations/lazy/IrLazyFunction.kt
index 4644880e80e..5ff29c6b583 100644
--- a/compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/declarations/lazy/IrLazyFunction.kt
+++ b/compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/declarations/lazy/IrLazyFunction.kt
@@ -104,6 +104,10 @@ class IrLazyFunction(
         get() = this
         set(_) = error("We should never need to change attributeOwnerId of external declarations.")
 
+    override var attributeOwnerIdBeforeInline: IrAttributeContainer?
+        get() = null
+        set(_) = error("We should never need to change attributeOwnerIdBeforeInline of external declarations.")
+
     override var correspondingPropertySymbol: IrPropertySymbol? = null
 
     override val containerSource: DeserializedContainerSource?
diff --git a/compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/declarations/lazy/IrLazyProperty.kt b/compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/declarations/lazy/IrLazyProperty.kt
index 9fb2bc3e2c9..1a968776874 100644
--- a/compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/declarations/lazy/IrLazyProperty.kt
+++ b/compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/declarations/lazy/IrLazyProperty.kt
@@ -88,4 +88,8 @@ class IrLazyProperty(
     override var attributeOwnerId: IrAttributeContainer
         get() = this
         set(_) = error("We should never need to change attributeOwnerId of external declarations.")
+
+    override var attributeOwnerIdBeforeInline: IrAttributeContainer?
+        get() = this
+        set(_) = error("We should never need to change attributeOwnerIdBeforeInline of external declarations.")
 }
diff --git a/compiler/ir/ir.tree/tree-generator/src/org/jetbrains/kotlin/ir/generator/IrTree.kt b/compiler/ir/ir.tree/tree-generator/src/org/jetbrains/kotlin/ir/generator/IrTree.kt
index 24d3dc0ee6a..40d9d387ec0 100644
--- a/compiler/ir/ir.tree/tree-generator/src/org/jetbrains/kotlin/ir/generator/IrTree.kt
+++ b/compiler/ir/ir.tree/tree-generator/src/org/jetbrains/kotlin/ir/generator/IrTree.kt
@@ -171,6 +171,7 @@ object IrTree : AbstractTreeBuilder() {
     }
     val attributeContainer: ElementConfig by element(Declaration) {
         +field("attributeOwnerId", attributeContainer)
+        +field("attributeOwnerIdBeforeInline", attributeContainer, nullable = true) // null <=> this element wasn't inlined
     }
     val anonymousInitializer: ElementConfig by element(Declaration) {
         visitorParent = declarationBase
@@ -496,6 +497,9 @@ object IrTree : AbstractTreeBuilder() {
         +field("attributeOwnerId", attributeContainer) {
             baseDefaultValue = code("this")
         }
+        +field("attributeOwnerIdBeforeInline", attributeContainer, nullable = true) {
+            baseDefaultValue = code("null")
+        }
         +field("type", irTypeType)
     }
     val statementContainer: ElementConfig by element(Expression) {